Company registration number: 14495900
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
Feeha Capital Limited
Pages for filing with the Registrar
Company registration number: 14495900
Feeha Capital Limited
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 132,363 -
Investment property 5 2,312,989 2,066,008
2,445,352 2,066,008
Current assets
Debtors 7,500 50,733
Cash at bank and in hand 2,090 316,200
9,590 366,933
Creditors: amounts falling due within one year
(1,034,339) (765,035)
Net current liabilities (1,024,749) (398,102)
Total assets less current liabilities 1,420,603 1,667,906
Creditors: Amounts falling due after more than one year
(1,151,206) (1,301,206)
NET ASSETS 269,397 366,700
Capital and reserves
Called up share capital 100 100
Other reserves 336,910 445,420
Profit and loss account (67,613) (78,820)
TOTAL EQUITY 269,397 366,700
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14495900
Feeha Capital Limited
Balance sheet - continued
as at 30 November 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 1 August 2026 and signed on its behalf by:
Mr F Choudhury, Director
1 August 2026
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Feeha Capital Limited
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
Feeha Capital Limited is a private company registered in England and Wales. Its registered number is 14495900. The company is limited by shares. Its registered office is 291 Birchfield Road, Birmingham, B20 3DD.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Computer Equipment - 5% straight line
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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Feeha Capital Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the year the average number of employees was 4 (2024 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
Additions 139,330
At 30 November 2025 139,330
Depreciation
Charge for year 6,967
At 30 November 2025 6,967
Net book value
At 30 November 2025 132,363
At 30 November 2024 -
5 Investment property
£
Valuation
At 1 December 2024 2,066,008
Additions 246,981
At 30 November 2025 2,312,989
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Feeha Capital Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
6 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024.
2025 2024
£ £
Balance outstanding at start of year 9,546 (6,392)
Amounts advanced - 15,938
Amounts repaid (62,633) -
Balance outstanding at end of year (53,087) 9,546
7 Share capital
100 Ordinary share of £1.00 each
8 Related party transactions
Fahim Al Ishaq Choudhury is the director and shareholder of the company. During the period the director provided loans of £62,633 to the company. As at the balance sheet date, the company owed the director £53,087 (2024 £9,546Dr), which is shown in other creditors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. Fahim Al Ishaq Choudhury is the director and shareholder of the Fahim Real Estate Holdings Ltd. During the period the company provided loans of £nil to Fahim Real Estate Holdings Ltd. As at the balance sheet date, the Fahim Real Estate Holdings Ltd owed the company £nil (2024 £7,500), which is shown in other debtors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. Fahim Al Ishaq Choudhury is the director and shareholder of the Farishta Bint Fahim Property Ltd. During the period the company was provided loans of £420,000 by Farishta Bint Fahim Property Ltd. As at the balance sheet date, the Company owed the Farishta Bint Fahim Property Ltd £420,000 (2024 £nil), which is shown in other creditors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.















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Feeha Capital Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
9 Reserves
Other reserves The Company’s reserves include a specific Interest-Free Loan Reserve, arising from the difference between the nominal amount of an interest-free loan and its Net Present Value (NPV) at the time of initial recognition. The Company received an interest-free loan which was initially recognized at an NPV using a 5% discount rate. The difference represents the financing benefit from receiving an interest-free loan. This difference has been allocated to an other reserve and will be amortized over the term of the loan.



10 Loan
Analysis of the maturity loans is given below: 2025 Amounts falling due within one year Other loans £535,060 Amounts falling due 2-5 years Other loans £1,151,206 Note on Interest-Free Loan Accounting: The Company obtained an unsecured, interest-free loan that is repayable in full. In accordance with FRS 102, the loan was initially recognised at its present value using a discount rate of 5%, reflecting the market interest rate for a similar unsecured commercial loan. The difference between the actual cash received and the present value is treated as an implied interest cost, which is recognized over the term of the loan. In each financial year, a finance charge is recognized in the income statement at an effective rate of 5%, gradually unwinding the discount and increasing the carrying amount of the loan up to its full contractual repayment amount by maturity. Important Clarification: This interest charge is strictly a notional accounting adjustment required for compliance with financial reporting rules. It does not represent an actual cash outflow for the Company. Had this loan been secured from commercial market sources on an unsecured basis, an interest payment of this magnitude would have been required in cash; however, under the agreed terms, no cash interest payments are due to the lender.













11 Controlling party
During the year, the company was under the control of Mr. Fahim Al Ishaq, a shareholder and director of the company.
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